Discharge of automobile cess effaces coverage of rule 6 of CCR, 2004

Mahindra & Mahindra Ltd. Vs Commissioner of Central Excise (CESTAT Mumbai) CESTAT Mumbai held that exemption from basic excise duty vis-à-vis discharge of automobile cess effaces coverage of rule 6 of CENVAT Credit Rules, 2004 (CCR, 2004). Facts- The issue in controversy in this appeal of M/s Mahindra & Mahindra Ltd assailing the order of the Commissioner of Central Excise is on the short point of recovery of credit distributed by the registered ‘input service distributor’ which in addition to the appellant unit, also undertakes manufacture at Rudrapur and Haridwar both of which a...